Service of GST notice/ order without signature is invalid service

SLV Constructions Vs Assistant Commissioner of State Tax (Andhra Pradesh High Court) Andhra Pradesh HC held that rule 26(3) of the CGST Rules, 2017 stipulates that service of notice or orders, without signature, would not amount to service at all. Accordingly, writ petition is disposed of with liberty to the 1st respondent to conduct fresh assessment. Facts- The petitioner was served with the impugned summary order, in Form DRC-07, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 for the financial year April, 2021 to March, 2022. The summary order in Form DRC-07 has been...